Uganda public holidays 2026, VAT rate and tax data
Uganda: VAT rate 18% since 1 Jul 2005; 17 public holidays in 2026 (next: Christmas Day, 25 Dec 2026); corporate tax rate 30%; minimum wage 6000 UGX/month; policy interest rate 12%; inflation rate (CPI) 4.6%.
12 series, each cited to the official source it was verified against; most recently verified 29 Oct 2026. Currency UGX.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "UG", "series": "vat", "value": 18, "unit": "percent", "effective_from": "2005-07-01", "last_confirmed": "2026-08-07", "source": { "name": "Value Added Tax (Rate of Tax) Order, 2006 (SI 2006 No. 29), para 3", "url": "https://ulii.org/akn/ug/act/si/2006/29/eng@2006-06-30" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ug","amount":1000}.
Uganda public holidays 2026
17 days in 2026; next: Christmas Day on 25 Dec 2026. Official source: Public Holidays Act, Ch. 174 (ULII consolidated text) + 2026 s.2(2) declarations · last verified 15 Jul 2026
Fixed by law 6 Confirmed 11
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Public Holidays Act, Ch. 174 (ULII… |
| 15 Jan 2026 Thu | General Election Day (declared public holiday) | Confirmed | Public Holidays Act, Ch. 174 (ULII… |
| 16 Jan 2026 Fri | General Election public holiday, second day (declared) | Confirmed | Public Holidays Act, Ch. 174 (ULII… |
| 26 Jan 2026 Mon | NRM Liberation Day | Confirmed | Public Holidays Act, Ch. 174 (ULII… |
| 16 Feb 2026 Mon | Archbishop Janani Luwum Day | Confirmed | Public Holidays Act, Ch. 174 (ULII… |
| 8 Mar 2026 Sun | International Women's Day | Confirmed | Public Holidays Act, Ch. 174 (ULII… |
| 20 Mar 2026 Fri | Eid al-Fitr (Idd el-Fitr) | Confirmed | Public Holidays Act, Ch. 174 (ULII… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Public Holidays Act, Ch. 174 (ULII… |
| 6 Apr 2026 Mon | Easter Monday | Fixed by law | Public Holidays Act, Ch. 174 (ULII… |
| 1 May 2026 Fri | Labour Day | Fixed by law | Public Holidays Act, Ch. 174 (ULII… |
| 12 May 2026 Tue | Presidential Inauguration Day (declared public holiday) | Confirmed | Public Holidays Act, Ch. 174 (ULII… |
| 27 May 2026 Wed | Eid al-Adha (Idd Adhuha) | Confirmed | Public Holidays Act, Ch. 174 (ULII… |
| 3 Jun 2026 Wed | Uganda Martyrs' Day | Confirmed | Public Holidays Act, Ch. 174 (ULII… |
| 9 Jun 2026 Tue | National Heroes' Day | Confirmed | Public Holidays Act, Ch. 174 (ULII… |
| 9 Oct 2026 Fri | Independence Day | Confirmed | Public Holidays Act, Ch. 174 (ULII… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Public Holidays Act, Ch. 174 (ULII… |
| 26 Dec 2026 Sat | Boxing Day | Fixed by law | Public Holidays Act, Ch. 174 (ULII… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Uganda value
| Series | Current | In force from | Official source | Last verified |
|---|---|---|---|---|
| Bank of Uganda central bank rate | 12 percent | 2026-10-14 | Bank of Uganda | last verified 24 Oct 2026 |
| VAT standard rate | 18 percent | 2005-07-01 | Value Added Tax (Rate of Tax) Order, 2006 (SI 2006 No. 29)… | last verified 7 Aug 2026 |
| VAT registration threshold | 300000000 UGX | 2026-07-01 | Parliament of Uganda | last verified 26 Aug 2026 |
| National minimum wage (statutory, archaic) | 6000 UGX/month (old shillings as enacted in 1984; equals ~UGX 60/month after the May 1987 100:1 currency reform) | 1984-09-28 | Uganda Gazette Vol. LXXVII No. 39, 28 Sep 1984 | last verified 15 Aug 2026 |
| Public holidays (free API) | 17 days held | 2026-01-01 | Public Holidays Act, Ch. 174 (ULII consolidated text) +… | last verified 15 Jul 2026 |
| CPI inflation (year-on-year) | 4.6 percent (YoY) | 2026-09-01 | Uganda Bureau of Statistics | last verified 29 Oct 2026 |
| Corporate income tax rate | 30 percent | 1997-07-01 | Uganda Revenue Authority | last verified 17 Jul 2026 |
| Withholding tax rates | 15% across 4 withholding taxes — no single rate | — | URA - A simplified Guide to Withholding Tax: 'Tax is… | last verified 10 Aug 2026 |
| Statutory late-payment interest | no single figure | — | Civil Procedure Act (Cap 282, formerly Cap 71) s 26(2)… | last verified 10 Aug 2026 |
| Personal income tax brackets | 0–40% across 5 bands | 2012-07-01 | Uganda Revenue Authority | last verified 8 Oct 2026 |
| Statutory social-insurance contributions | 10–15% across 2 contribution branches | 2022-01-07 | National Social Security Fund Act, Cap. 230 (Laws of… | last verified 11 Aug 2026 |
| Tax filing deadlines | 5 deadline rules | — | 5 rules, each cited to its own official source… | last verified 29 Oct 2026 |
Rate schedules and breakdowns
Withholding tax rates
15% across 4 withholding taxes — no single rate · in force from — · Official source: URA - A simplified Guide to Withholding Tax: 'Tax is imposed on every… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Withholding tax on dividends to non-residents | 15 | dividends derived from sources in Uganda by a non-resident person; final tax, withheld by the payer | URA - A simplified Guide to Withholding… |
| interest | Withholding tax on interest to non-residents | 15 | interest derived from sources in Uganda by a non-resident person; final tax, withheld by the payer | URA - A simplified Guide to Withholding… |
| Interest on Ugandan government securities is rated by instrument instead: 20% where maturity is under 10 years, 10% where 10 years or longer (PwC Worldwide Tax Summaries - Uganda, reviewed 12 January 2026). | ||||
| royalties | Withholding tax on royalties to non-residents | 15 | royalties derived from sources in Uganda by a non-resident person; final tax, withheld by the payer. Rent and natural resource payments to non-residents carry the same 15% under the same head | URA - A simplified Guide to Withholding… |
| management-fees | Withholding tax on management charges and non-resident service contracts | 15 | management charges derived from sources in Uganda by a non-resident (s.83); payments to non-resident contractors under Ugandan-source service contracts (s.85); and gross remuneration of non-resident entertainers and sports persons (s.84) - all at 15% | URA - A simplified Guide to Withholding… |
| Re-insurance premiums paid to non-residents are withheld at 10%, per the same URA guide. | ||||
Personal income tax brackets
0–40% across 5 bands · in force from 2012-07-01 · Official source: Uganda Revenue Authority · last verified 8 Oct 2026
| min | max | rate |
|---|---|---|
| 0 | 235000 | 0 |
| 235000 | 335000 | 10 |
| 335000 | 410000 | 20 |
| 410000 | 10000000 | 30 |
| 10000000 | — | 40 |
Statutory social-insurance contributions
10–15% across 2 contribution branches · in force from 2022-01-07 · Official source: National Social Security Fund Act, Cap. 230 (Laws of Uganda, Revised Edition… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | employer matched |
|---|---|---|---|---|---|---|---|
| nssf_standard | National Social Security Fund (NSSF) — standard contribution | 15 | 5 | 10 | percent | "Total wages paid during that month to that employee". "Wages" is defined in s1 of the Act as "all emoluments which would be payable in cash to an employee under his or her contract of service if no deductions were made, whether in pursuance of any law requiring or permitting any deduction or otherwise" — i.e. GROSS cash pay before PAYE, before the employee's own NSSF share and before any other lawful deduction. NO CEILING and no floor. | false |
| THE 15% IS THE EMPLOYER'S TOTAL LIABILITY, NOT AN EMPLOYER SHARE. s10 puts the whole 15% on the employer as an obligation to the Fund; s11 then PERMITS ("may deduct") the employer to recover 5 of those 15 points from the employee's wage. The universally quoted "10% employer / 5%… | |||||||
| nssf_special | National Social Security Fund (NSSF) — special contribution (non-resident and over-55 employees) | 10 | 0 | 10 | percent | "The total wages payable to such persons calculated from fifty cents or more to the nearest multiple of a shilling." Not payable on the same wages as the standard contribution. | false |
| THE BRANCH MOST PAYROLL ENGINES OMIT ENTIRELY. It is employer-only, at 10%, and it is NOT a substitute rate for the standard contribution — s12(1) expressly says the special contribution "shall not be payable on the same wages as standard contribution in respect of those… | |||||||
Tax filing deadlines
5 deadline rules · in force from — · Official source: 5 rules, each cited to its own official source; series-level citation is the… · last verified 29 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-monthly | vat | return | VAT return — monthly | monthly | VAT-registered taxpayers | primary | 2026-10-29 | URA |
| Return deadline only: the fetched URA HTML pages do not state the VAT payment date (URA's VAT technical note PDF says payment is due within the same 15 days, but it was not machine-verified). The same page notes a filing extension (max aggregate 90 days) does not change the… | ||||||||
| paye-return-payment-monthly | paye | return_and_payment | PAYE return and remittance — monthly | monthly | Employers (the obligation to file the PAYE return and remit the tax withheld lies with the employer) | primary | 2026-10-29 | URA |
| Same page: 'Ensure the PAYE return is filed for each month, by the 15th day of the following month.' URA 'File a Return' page lists PAYE among monthly returns due the 15th. | ||||||||
| cit-final-return-annual | cit | return | Annual (final) income tax return | annual | Income taxpayers including companies | primary | 2026-10-29 | URA |
| Same page example: taxpayers with a 30 June accounting date file by 31 December. Uganda's standard year of income ends 30 June; substituted accounting periods are allowed, hence year_end_variable. | ||||||||
| cit-provisional-return | cit | provisional_return | Provisional income tax return — non-individuals | annual | Non-individuals (companies etc.) | primary | 2026-10-29 | URA |
| Individuals file by the last day of the 3rd month (not seeded: this series covers corporate income tax). | ||||||||
| cit-provisional-instalments | cit | provisional_payment | Provisional tax instalments — non-individuals | semiannual | Non-individuals (companies etc.) | primary | 2026-10-29 | URA |
| Two instalments: last day of months 6 and 12 of the year of income (31 December and 30 June for a July-June year). | ||||||||
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